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本文采用中国动态可计算一般均衡模型(MCHUGE),从“经济(税收)-节能-减排”三重角度,比较了燃油税在零售环节、批发环节和生产环节(含进口环节)的征收效果。研究表明,燃油税在生产环节征收能耗环保效果显著,但对经济的损害较大;在零售环节征收对经济损害小,但能耗环保效果一般;批发环节的征税效果介于前面二者之间,但征税成本较低,符合广税基原则和中国税改方向。因此燃油税适合于批发环节征收,但同时应注意由此带来的通货膨胀的负面影响。
This article uses Chinese MCHUGE to compare the collection of fuel tax at retail, wholesale and production (including import) from the perspective of “economy (tax) - energy saving - emission reduction” effect. The research shows that fuel tax levied on energy consumption in production has a significant effect on environmental protection, but has a greater economic damage. It is less harmful to the economy but less energy-consuming and environmental-friendly when it is levied at retail level. The effect of taxation on the wholesale link is in front of both However, the tax cost is lower, which is consistent with the principle of broad-based taxation and the direction of tax reform in China. Therefore, the fuel tax is suitable for the wholesale part of the collection, but at the same time should pay attention to the negative impact of inflation.